Bulgaria Assembly Considers Bills to Increase VAT Registration Threshold for Micro, Small Businesses

The Bulgarian National Assembly April 30 accepted for consideration Bill Nos. 52-654-01-2 and 52-654-01-14, to amend the VAT Act. The bills include measures to increase to 85,000 euros (US$99,491), from 51,130 euros (US$59,847), the mandatory VAT registration threshold for micro and small enterprises. The law for Bill No. 52-654-01-2 would enter into force Jan. 1, 2027. [Bulgaria, National Assembly, 04/30/26]

Reference: View Bill No. 52-654-01-2. View Bill No. 52-654-01-14. View Legislative History of Bill No. 52-654-01-2. View Legislative History of Bill No. 52-654-01-14. View Index.